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V2451-17 ·2 October 2017 ·consulta-vinculante Medium impact
Tax

IAE is taxed in the municipality where the premises from which services are effectively provided are located

A cleaning and waste collection company asks which municipalities it must pay the Economic Activities Tax (IAE) in. The DGT responds that the place of performance is the municipal district where the establishment from which services are managed and provided is situated.

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2017-10-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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